산학협력단수익의 과세문제 검토와 개선방안
Asian Tax Journal 6권 4호 (2005), 151-185쪽
초록
The objective of this study is to review tax issues of industry-academic cooperation foundation (IACF)'s revenue and to suggest new solution of them. Corporate tax issues related to IACF is as follows. Firstly, it is reasonable that the revenue derived from R&D service of IACF is taxed or tax-exempted in consideration of following factors-R&D service is a public good, tax equity between national/public and private university(college), clear concept of payment, exemption in US IRC. Secondly, according to corporate tax, the revenue derived from education service of IACF is taxable. If education service related to IACF is carried out in national/public university(college), the revenue is taxable. But in case of private university(college), it is unavoidable to tax. So, current corporate tax law needs to be revised in reflection of tax equity between national/public and private university(college). Thirdly, though IACF has legal status of a dependent corporate which is separated from university(college), but economic substance is still same. In consequence, current corporate tax law needs to be revised to admit to account unique-purpose-activity reserve of all IACF's revenue only if the revenue is used in unique-purpose-activity. Value-added tax issues related to IACF is as follows. Firstly, whether value-added tax of the revenue derived from R&D service of IACF is levied or not depends upon which of VAT law article 12(1)13 and article 12(1) is applied. So, tax authority has to provide clear criteria of application of tax law or needs to revise tax law on the basis of domestic and international tax law and research. Secondly, if rent service between IACF and university(college) is main and continually and recurring, its rent service is taxable. But if its rent service is viewed as self-supply in an identical entrepreneur, it is not reasonable to tax because its service is not listed as a pattern of self-supply in current value-added tax law.
키워드
- 산학협력단
- 법인세
- 부가가치세
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